Exercise 2-8 Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. 2. Materials purchased on account $194,300, and factory wages incurred $91,000 Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $36,540 45,120 36,200 40,470 5,470 $163,800 $18,800 22,700 15,700 25,400 8,400 $91,000 3. Manufacturing overhead costs incurred on account $54,100 4. Depreciation on factory equipment $16,450. 5. Depreciation on the company's office building was $15,300 6. Manufacturing overhead rate is 87% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23. Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)